Case Details: Malabar Plaza Residency & Restaurant vs. Assistant State Tax Officer [2026] 183 taxmann.com 313 (Kerala)
Judiciary and Counsel Details
- Ziyad Rahman A.A., J.
-
Lijo Varghese, K.N. Sreekumaran & P.J. Anilkumar, Advs. for the Petitioner.
-
Smt. Reshmitha R Chandran, SR GP for the Respondent.
Facts of the Case
The petitioner challenged the rejection of its input tax credit (ITC) claims. It had submitted all relevant returns. The ITC claims were rejected on the ground that the returns were filed beyond the statutory time limit prescribed under Section 16(4) of the CGST Act. It was contended that Section 16(5), introduced with effect from 16-08-2024, provided that where returns were filed on or before 30-11-2021, ITC could be claimed. The matter was accordingly placed before the High Court.
High Court Held
The High Court held that even if there were lapses by the petitioner in filing returns, the claim for ITC could not be denied solely for that reason. The Court observed that Section 16(5) begins with the words “Notwithstanding anything contained in Sub-Section (4),” and therefore, the cut-off date prescribed in Section 16(4) was not relevant where the return was filed within the extended period under Section 16(5). It was further noted that the dates of filing of returns, as discernible from the impugned order, confirmed compliance within the statutory extension. Accordingly, the petitioner was entitled to claim the ITC.
The post ITC Not Denied for Late Returns Filed Within Sec 16(5) Cut-Off | HC appeared first on Taxmann Blog.
